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2013 (12) TMI 378 - AT - Service TaxDemand of service tax - C & F Agent services - Assessee contends that they have simply providing cement from the company as a trader under the company’s sales invoices and sold cement to petty customers from their shop under their own sales bills/cash memos therefore No activity covered by the definition of C & F Agency services was being undertaken by them - Held that:- Original Adjudicating Authority having dropped the demand, the appellant would be on their stay on the above point. Nothing has been shown to us indicating that the appellants were acting as C & F Agent for the principal. On the other hand, we find that the appellants were buying and selling the goods on the basis of the invoices issued by the principal and the sales invoices/cash memos issued by them. As such, at this prima facie stage, we are of the view that the appellant has been able to make out a good case in their favour so as to allow the stay petition - Stay granted.
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